Chapter 2 The CFC charge
From legislation.gov.uk
Contents
- Section 371BA Introduction to the CFC charge
- Section 371BB The CFC charge gateway
- Section 371BC Charging the CFC charge
- Section 371BD Chargeable companies
- Section 371BE Companies which are managers of offshore funds etc
- Section 371BF Companies which are participants in offshore funds
- Section 371BG Companies holding shares as trading assets etc
- Section 371BH Companies carrying on BLAGAB
- Section 371BI Banking companies